States, and the same shall be, and is hereby, apportioned to the States, respectively, in manner following:

To the State of Maine, four hundred and twenty thousand eight hundred and twenty-six dollars.

To the State of New Hampshire, two hundred and eighteen thousand four hundred and six and two-third dollars.

To the State of Vermont, two hundred and eleven thousand and sixty-eight dollars.

To the State of Massachusetts, eight hundred and twenty-four thousand five hundred and eighty-one and one-third dollars.

To the State of Rhode Island, one hundred and sixteen thousand nine hundred and sixty-three and two-third dollars.

To the State of Connecticut, three hundred and eight thousand two hundred and fourteen dollars.

To the State of New York, two million six hundred and three thousand nine hundred and eighteen and two-third dollars.

To the State of New Jersey, four hundred and fifty thousand one hundred and thirty-four dollars.

To the State of Pennsylvania, one million nine hundred and fortysix thousand seven hundred and nineteen and one-third dollars.

To the State of Delaware, seventy-four thousand six hundred and eighty-three and one-third dollars.

To the State of Maryland, four hundred and thirty-six thousand eight hundred and twenty-three and one-third dollars.

To the State of Virginia, nine hundred and thirty-seven thousand five hundred and fifty and two third dollars.

To the State of North Carolina, five hundred and seventy-six thousand one hundred and ninety-four and two-third dollars.

To the State of South Carolina, three hundred and sixty-three thousand five hundred and seventy and two-third dollars.

To the State of Georgia, five hundred and eighty-four thousand three hundred and sixty-seven and one-third dollars.

To the State of Alabama, five hundred and twenty-nine thousand three hundred and thirteen and one-third dollars.

To the State of Mississippi, four hundred and thirteen thousand eighty-four and two-third dollars.

To the State of Louisiana, three hundred and eighty-five thousand eight hundred and eighty-six and two-third dollars.

To the State of Ohio, one million five hundred and sixty-seven thousand eighty-nine and one-third dollars.

To the State of Kentucky, seven hundred and thirteen thousand six hundred and ninety-five and one-third dollars.

To the State of Tennessee, six hundred and sixty-nine thousand four hundred and ninety-eight dollars.

To the State of Indiana, nine hundred and four thousand eight hundred and seventy-five and one-third dollars.

To the State of Illinois, one million one hundred and forty-six thousand five hundred and fifty-one and one-third dollars.

To the State of Missouri, seven hundred and sixty-one thousand one hundred and twenty-seven and one-third dollars.

To the State of Kansas, seventy-one thousand seven hundred and forty-three and one-third dollars.

To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty-six dollars.

To the State of Michigan, five hundred and one thousand seven hundred and sixty-three and one-third dollars.

To the State of Florida, seventy-seven thousand five hundred and twenty-two and two-third dollars.

To the State of Texas, three hundred and fifty-five thousand one hundred and six and two-third dollars.

To the State of Iowa, four hundred and fifty-two thousand and eighty-eight dollars.

To the State of Wisconsin, five hundred and nineteen thousand six hundred and eighty-eight and two-third dollars.

To the State of California, two hundred and fifty-four thousand five hundred and thirty-eight and two-third dollars.

To the State of Minnesota, one hundred and eight thousand five hundred and twenty-four dollars.

To the State of Oregon, thirty-five thousand one hundred and forty and two-third dollars.

To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars.

To the Territory of Utah, twenty-six thousand nine hundred and eighty-two dollars.

To the Territory of Washington, seven thousand seven hundred and fifty-five and one-third dollars.

To the Territory of Nebraska, nineteen thousand three hundred and twelve dollars.

To the Territory of Nevada, four thousand five hundred and ninetytwo and two-third dollars.

To the Territory of Colorado, twenty-two thousand nine hundred and five and one-third dollars.

To the Territory of Dakota, three thousand two hundred and forty one and one-third dollars.

To the District of Columbia, forty-nine thousand four hundred and thirty-seven and one-third dollars.

SEC. 9. And be it further enacted, That for the purpose of assessing the above tax and collecting the same, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the United States and the District of Columbia into convenient collection districts, and to nominate and, by and with the advice of the Senate, to appoint an assessor and a collector for each such district, who shall be freeholders and resident within the same Provided, That any of said States and Territories, as well as the District of Columbia, may, if the President shall deem it proper, be erected into one district: And provided further, That the appointment of said assessors and collectors, or any of them, shall not be made until on or after the second Tuesday in February, one thousand eight hundred and sixty-two.

SEC. 10. And be it further enacted, That before any such collector

shall enter upon the duties of his office, he shall execute a bond for such amount as shall be prescribed by the Secretary of the Treasury, with sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition that said collector shall justly and faithfully account for to the United States, and pay over, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the First Comptroller of the Treasury, to be by him directed to be put in suit upon any breach of the condition thereof. And such collectors shall, from time to time, renew, strengthen and increase their official bonds as the Secretary of the Treasury may direct.

SEC. 11. And be it further enacted, That each of the assessors shall divide his district into a convenient number of assessment districts, within each of which he shall appoint one respectable freeholder to be assistant assessor; and each assessor and assistant assessor so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: "I, A B, do swear, or affirm, [as the case may be,] that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, [naming the assessment district,] without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor." And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without having taken the said oath or affirmation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same; to be recovered, with costs of suit, in any court having competent jurisdiction.

SEC. 12. And be it further enacted, That the Secretary of the Treasury shall establish regulations suitable and necessary for carrying this act into effect; which regulations shall be binding on each assessor and his assistants in the performance of the duties enjoined by or under this act, and shall also frame instructions for the said assessors and their assistants; pursuant to which instructions the said assessors shall, on the first day of March next, direct and cause the several assistant assessors in the district to inquire after and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act, by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, and to value and enumerate the said objects of taxation in the manner prescribed by this act, and in conformity with the regulations and instructions above mentioned.

SEC. 13. And be it further enacted, That the said direct tax laid by this act shall be assessed and laid on the value of all lands and lots of

ground, with their improvements and dwelling-houses, which several articles subject to taxation shall be enumerated and valued, by the respective assessors, at the rate each of them is worth in money on the first day of April, eighteen hundred and sixty-two: Provided, however, That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or specially exempted from taxation by the laws of the State wherein the same may be situated at the time of the passage of this act, together with such property belonging to any individual, who actually resides thereon, as shall be worth the sum of five hundred dollars, shall be exempted from the aforesaid enumeration and valuation, and from the direct tax aforesaid: And provided further, That in making such assessment due regard shall be had to any valuation that may have been made under the authority of the State or Territory at any period nearest to said first day of April.

SEC. 14. And be it further enacted, That the respective assistant assessors shall, immediately after being required as aforesaid by the assessors, proceed through every part of their respective districts, and shall require all persons owning, possessing, or having the care or management of any lands, lots of ground, buildings, or dwellinghouses, lying and being within the collection district where they reside, and liable to a direct tax as aforesaid, to deliver written lists of the same; which lists shall be made in such manner as may be directed by the assessor, and, as far as practicable, conformably to those which may be required for the same purpose under the authority of the respective States.

SEC. 15. And be it further enacted, That if any person owning, possessing, or having the care or management of property liable to a direct tax, as aforesaid, shall not be prepared to exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the lands and lots of ground, with their improvements, buildings, and dwelling-houses, taxable, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person.

SEC. 16. And be it further enacted, That if any such person shall deliver or disclose to any assessor or assistant assessor appointed in pursuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted before any court having competent juris diction, shall be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act shall, in all such cases, be made, as aforesaid, upon lists, according to the form above described, to be made out by the assessors and assistant assessors, respectively; which lists the said assessors are hereby authorized and required to make according to the best information they can obtain, and for the purpose of making which they

are hereby authorized to enter into and upon all and singular the premises, respectively; and from the valuation and enumeration so made there shall be no appeal.

SEC. 17. And be it further enacted, That in case any person shall be absent from his place of residence at the time an assessor shall call to receive the list of such person, it shall be the duty of such assessor or assistant assessor to leave at the house or place of residence of such person, with some person of suitable age and discretion, a written note or memorandum, requiring him to present to such assessor the list or lists required by this act within ten days from the date of such note or memorandum.

SEC. 18. And be it further enacted. That if any person, on being notified or required as aforesaid, shall refuse or neglect to give such list or lists as aforesaid within the time required by this act, it shall be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, to enter into and upon the lands, buildings, dwelling-houses, and premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of the lands and lots of ground, with their improvements, buildings, and dwelling-houses owned or possessed, or under the care or management of such person, as are required by this act; which lists so made and subscribed by such assessor shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act.

SEC. 19. And be it further enacted, That whenever there shall be in any assessment district any property, lands, and lots of ground, buildings, or dwelling-houses, not owned or possessed by, or under the care and management of, any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall be transmitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be necessary, and take such view thereof, and make lists of the same, according to the form prescribed, which lists being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, under and for the purposes of this act.

SEC. 20. And be it further enacted, That the owners, possessors, or persons having the care or management of lands, lots of ground, buildings, and dwelling-houses, not lying or being within the assessment district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act (provided the assessment district in which the said objects of taxation lie or be is therein distinctly stated) at the time and in the manner prescribed to the assessor of the assessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists at the time and in the manner prescribed for the transmission of the lists of the objects of taxation lying and being within their respective assessment districts to the assessor of the collection